NIM16024 - Class 1A National Insurance contributions: Special Class 1A NICs cases: Cars provided for private use: Cars provided to disabled drivers: Fuel provided
Section 10(9) of the Social Security Contributions and Benefits Act 1992 (SSCBA 1992)
Regulation 38 of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)
The Class 1A NICs exemption for cars provided to disabled drivers, explained at NIM16022, extends to car fuel provided for use in those cars, if the fuel is provided only for home to work travel and business travel. If fuel is provided for more than this, Class 1A NICs are due on the amount of general earnings chargeable to income tax under ITEPA 2003 .
For the definition of disabled driver see NIM16025.
Income tax
These rules differ from the tax treatment of cars provided to disabled employees. The tax rules are explained at EIM23650.